Professional Documents
Culture Documents
Audit Support in SAP: Milford Sprecher SAP Public Services, Inc
Audit Support in SAP: Milford Sprecher SAP Public Services, Inc
Auditing Overview mySAP Audit Information System (AIS) Overview Administration of AIS Tools and Data Export Summary and Q&A
Concurrent Session #7
Donald H. and Glezen, G. William. Auditing: Integrated Concepts and Procedures, Second Edition, New York: John Wiley & Sons, 1982
Concurrent Session #7
System tools to facilitate documentation, assessment and testing of internal control environment Ability to implement continuous automated control techniques to ensure continued compliance with Sarbanes-Oxley requirements (e.g., monitoring of key disclosure controls, electronic sign-offs of control procedure completion, etc.) Ability to provide consistent business process and control practices Automated auditing techniques Control gap analysis and resolution performance management and tracking
Configurable controls
automated controls to be defined at the time of system configuration
Security controls
user access and segregation of duties controls
Reporting controls
controls that rely on standard or ad-hoc reports from SAP
Concurrent Session #7
Internal Controls
SAP Security Guide Contains examples of best practices for separation of duties System Audit Function in System Audit to make sure there are separation of duties (after the fact) MIC (Management of Internal Controls) Documents processes, risk and internal controls in place Third Party Products SAP Compliance Calculator by Versa
Contains segregation of duties testing Sarbanes-Oxley driven
CEO / CFO Internal Control Manager Org.Unit Manager Process Group Owner Control Owner Evaluator Tester
Concurrent Session #7
Auditing Overview mySAP Audit Information System (AIS) Overview Administration of AIS Tools and Data Export Summary and Q&A
Concurrent Session #7
Non-SAP Environment
Audit planning Work program - System audit - Business audit
Accounts Customers
Vendors
Line items
Export interface
Reporting software
Balances
Data export
Account balances Line items
Report
Concurrent Session #7
The Audit Information System facilitates smoother and better quality audits. It consists of a number of single roles and is a - Collection, - Structure, and - Default setup of SAP standard programs. The AIS is the Toolbox of the auditor in SAP environment.
Concurrent Session #7
Auditing Overview mySAP Audit Information System (AIS) Overview Administration of AIS Tools and Data Export Summary and Q&A
Query
ABAP
Drill-down reporting
Information systems
SAP AG 2003 / Audit Information System, 16
DART
Concurrent Session #7
List
SAP - DB
Dialog
Query
Drilldown
SAP Query The application SAP Query is used to create lists not already contained in the SAP standard.
Extract
(flat file)
Dubious Documents
Document journal (with holiday calendar)
Account Analysis
A/R A/P G/L accounts
Comparison of Terms
A/R A/P
Variance Analysis
A/R (Payments received) A/P (Payments sent)
Concurrent Session #7
List
SAP - DB
Dialog
Drill-down Reporting
SAP drill-down reporting With drill-down reporting, SAP provides you with an interactive information system to let you evaluate the data collected in your application.
Drilldown
Extract
(flat file)
List
SAP - DB
Dialog
Information systems
Component-specific information tools: General ledger Accounts receivable Accounts payable Logistics Repository ...
SAP AG 2003 / Audit Information System, 20
Drilldown
Information System Information System Information System Information System Information System
Extract
(flat file)
Concurrent Session #7
10
List
SAP - DB
Dialog
DART
Drilldown
Data Retention Tool ( D A R T ): Data retention and evaluation of tax-relevant data. Data extraction and storage View query Export function (SAP-Audit-Format)
SAP AG 2003 / Audit Information System, 21
Extract
(flat file)
Auditing Overview mySAP Audit Information System (AIS) Overview Administration of AIS Tools and Data Export Summary and Q&A
Concurrent Session #7
11
AIS Benefits
AIS is the auditors toolbox within SAP. Online Controls and Data Export Easy to use functionality Comprehensive offering for System audit Business audit Tax audit
Concurrent Session #7
12